对民营企业红筹上市实际管理机构认定标准的思考  

A Research on the Identification Criteria of Effective Management Place for ‘Going-global' Private Enterprises of Red-Chip-Listed

作　　者：陆玉学[1] 钱波[1] 缪婷婷[1] 

机构地区：[1]常州市国家税务局第四税务分局,江苏常州213000

出　　处：《国际税收》2014年第4期65-68,共4页International Taxation In China

摘　　要：本文重点关注"走出去"民营企业红筹上市、通过避税地搭建离岸架构从而实施避税的行为,对红筹架构下的境外控股公司实际管理机构所在地认定标准进行了研究,为确保居民企业税收管辖权的有效落实作了有益的探索。This paper focuses on the ＇Going-global＇ private enterprises of Red-Chip-Listed which avoid tax through the offshore framework in tax havens, and then studies on the identification criteria of the effective management place for the offshore holding companies under the framework of Red-Chip, and finally makes a beneficial exploration to ensure the effective implementation of tax jurisdiction for the resident enterprises.

关 键 词：“走出去”企业 红筹上市 实际管理机构 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]